The previously nicknamed iPod tax proposed by Gov. David Paterson to fill New York state?s deficit may now include a tax on downloaded and purchased pornography.

The tax, according to officials, would be applied to pornography purchased on the Internet or Pay-Per-View. Records say the pornography industry brings in billions of dollars each year.

The ?porn tax? is packaged along with a 4 percent tax on music and movie downloads. Many Westchester and Hudson Valley residents say the taxes are a good idea since any money generated can help the flailing economy.

Some who oppose the idea believe taxing pornography is legitimizing it and think it sends the wrong message to children.

The ?porn tax? would only apply to companies doing business from New York. Those in opposition think it will drive away jobs from New York.

The tax proposals will be decided upon April 1.